Search
Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds … Examples from GASB Statement 34 Statement of Changes in Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required financial information in a clear and comprehensive manner on their websites, according to a report released today by State … Schools in 13 districts statewide did not always post required … information in a clear and comprehensive manner on their websites according to a report released today by State …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkDiNapoli: State Tax Revenues Down $767 Million in May
… year, according to the monthly state cash report released today by State Comptroller Thomas P. DiNapoli. “With an … another serious hit in the month of May,” DiNapoli said. “We are now clearly seeing the recession’s impact on tax receipts. As we continue to slowly re-open the economy, it’s critical that Washington act on our …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… this performance audit was to assess the accuracy of the Workers’ Compensation Board’s (Board) reported assessable … to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law (WCL). We performed our audit … also responsible for tracking its costs to administer the Workers’ Compensation Program (Program) and assessing these …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31State Agencies Bulletin No. 2236.1
… Reporting Manual Items B-300 and B-300A, issued April 26, 2024, maintenance rates have been increased. Note: Items … Agencies are required to become familiar with IRS regulations on employer provided lodging, specifically the … report changes to maintenance deductions by inserting a new effective dated row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1285
… Employees in the following departments and titles are eligible for the 2013 Uniform Cleaning and Maintenance … as listed, provided the eligibility criteria defined below are met: Department of Correction and Community Supervision: … or 11/13/13 (Institution). Eligible employees who are on a leave with at least 50% pay on 11/06/13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1285-2013-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 941
… Director, Division of Law Enforcement $625 Supervisor, Forest Ranger Services $625 Assistant Supervisor, Forest … Recreation and Historic Preservation: Chief of Regional Park Police 1 $625 Chief of Regional Park Police 2 $625 Chief of Regional Park Police 3 $625 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/941-2009-uniform-cleaning-and-maintenance-allowance-employees-designatedTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… York State Comptroller Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) … has been made in the past year, with the percentage of late contracts increasing slightly from 47 percent in … partners more than ever to continue fighting the impacts of the coronavirus and help provide essential services to New …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsNYC Schools Underreporting Bullying and Harassment
… programs, and operational and financial issues. In an era of limited resources, the Comptroller's Office will …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-afr-2-15-23.pdfGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-with-afr-may-2023.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfDiNapoli Launches Audits on School Safety
… Stoneman Douglas High School in Parkland, Fla., left 17 dead and another 17 wounded. Field work is expected to begin …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyCity of Amsterdam - Budget Review (B21-5-5)
… funds accumulated as of June 30, 2018. Local Finance Law Section 10.10(d) requires all municipalities that have been … debt service and appropriations for health insurance and Social Security and Medicare taxes that may not be sufficient. The …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Do We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… DiNapoli said. “We return more than a million dollars a day to residents across the state, but we want to do more. … York Orange June 20-21 9:00am-6:00pm Clearwater Festival Green Living Expo Croton Point Park Croton-on-Hudson, New York Westchester New York City June 3 10:00am-5:00pm East Harlem Expo 448 East 116th …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to ensure … Patient Protection and Affordable Care Act in 2010, the State developed the New York State of Health (NYSOH) as a new online marketplace for … To determine if the Department of Healths New York State of Health system has adequate controls to ensure …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthLong Island Association for AIDS Care, Inc.
… period July 1, 2011 through June 30, 2012. Background As a Community Service Provider (CSP) since 1986, LIAAC provides … place of business from the Long Island Network of Community Services (LINCS), a related organization whose … expenses that benefitted LIAAC’s CEO and the CEO’s life partner; and other expenses which were inappropriate under …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incUnited HealthCare – Empire Plan Drug Rebate Revenue
… revenue to the Department of Civil Service (Department) as required by the contract between United and the Department. … 31, 2013. In accordance with the contract, United is required to negotiate agreements with drug manufacturers for … Company (Express Scripts) acquired Medco. The subcontract required Express Scripts to remit 100 percent of all rebates …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOpinion 88-55
… of fire commissioners or the board of trustees, as the case may be, it would appear, from the language of that …
https://www.osc.ny.gov/legal-opinions/opinion-88-55